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Utahworking inCalifornia
Standard — file nonresident return if onsite

California

Work State Tax Rate
1%-13.3% (highest in the nation)
Withholding Starts
After $1,500 in income
Law Last Updated
Oct 1, 2025

Employee Obligations (Which Returns YOU Must File)

If you physically work in California, file a nonresident California return (tax rate: 1%-13.3% (highest in the nation)). Then file your Utah return and claim the TC-40S credit so you don't get taxed twice on the same income.

Employer Obligations (What Your Employer Must Withhold & Remit)

Register for withholding, unemployment, and Employment Training Tax. Must withhold employee SDI/PFL contributions. Unemployment is 1.5%-6.2% on the first $7,000. Employment Training Tax is 0.1% on the first $7,000.

City & Local Income Taxes (Extra Filings Beyond the State Return)

No California city charges individuals an income tax. San Francisco's payroll and gross receipts tax is employer-level only.

Other Paycheck Deductions (Disability, Paid Leave, Unemployment)

State Disability Insurance (SDI) at 1.2% of entire salary with no cap. Covers disability and paid family leave.

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Related guides

Employer/Withholding Source: https://edd.ca.gov/en/payroll_taxes/
Row last reviewed: Apr 17, 2026Home state credit form: TC-40S

This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.